Pendapatan Revenues Pupuk Kaltim | Laporan Keuangan

DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 74 Paraf Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut Reconciliation between income before tax as per consolidated statements of comprehensive income and taxable income of the Company is as follows: 2011 2010 Rp Rp Laba sebelum pajak 1,959,968,327,864 1,257,540,637,029 Income before tax Eliminasi Konsolidasi 28,160,554,566 24,451,164,311 Consolidations Elimination Dikurangi: Less: Laba anak perusahaan 75,588,078,059 87,296,600,969 Income of subsidiaries Laba sebelum pajak Perusahaan 1,912,540,804,371 1,194,695,200,371 Income before tax of the Company Perbedaan temporer: Temporary difference: Cadangan penurunan nilai 8,458,060,567 25,674,579,957 Allowance for impairment Kerugian belum direalisasi 3,436,000,000 47,725,576,722 Unrealized loss Penyisihan persediaan 356,805,225 513,746,734 Provision for decline in inventories Penyusutan aset tetap 11,375,587,472 11,639,834,603 Fixed assets depreciations Manfaat karyawan 65,957,335,273 37,354,823,874 Employee benefit Perbedaan tetap: Permanent differences: Biaya umum 61,255,667,521 56,938,757,450 General expenses Pajak dan kontribusi 1,688,030,238 49,569,900,204 Tax and contribution Beban sewa 33,748,134,750 29,730,487,701 Lease expenses Pemeliharaan bangunan dan sarana 20,198,847,152 18,380,101,676 Building and facilities maintenance Penyusutan sewa guna usaha 5,297,149,836 5,297,149,836 Lease depreciation Biaya sarana umum 736,099,178 739,561,920 Public facilities expenses Kesejahteraan karyawan 29,807,160,742 62,968,910,377 Employee welfare Biaya administrasi 1,256,459,348 2,192,496,960 Administrative expenses Pendapatan dividen 19,700,638,099 23,252,699,848 Dividend income Pendapatan sewa tanah dan Rental income from land and bangunan 3,277,954,520 2,398,666,199 building Penghasilan yang pajaknya Income already subjected bersifat final 19,754,039,536 9,347,917,176 to final tax Laba kena pajak Perusahaan 2,039,011,240,018 1,424,653,707,086 Taxable income of the Company DAN ENTITAS ANAK AND SUBSIDIARY CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010 Dalam Rupiah Penuh In Full Rupiah d102 April 2012 75 Paraf Rincian beban dan utang pajak kini adalah sebagai berikut: Detail of current tax expense and tax payables are follows: 2011 2010 Rp Rp Beban pajak kini Current tax: Perusahaan 509,752,810,000 356,163,426,750 The Company Anak perusahaan 19,323,280,418 15,669,916,916 Subsidiaries Jumlah 529,076,090,418 371,833,343,666 Total Dikurangi pembayaran pajak Less prepayment of income tax: dibayar dimuka: Perusahaan: The Company Pasal 22 7,818,024,067 1,940,449,356 Article 22 Pasal 23 5,771,151,909 2,360,987,347 Article 23 Pasal 25 296,388,352,800 156,263,804,769 Article 25 Sub jumlah 309,977,528,776 160,565,241,472 Sub total Entitas Anak: 15,280,758,915 15,380,962,586 Subsidiaries Jumlah 325,258,287,691 175,946,204,058 Total Hutang pajak kini: Current tax liabilities: Perusahaan 199,775,281,224 195,598,185,278 The Company Anak perusahaan 4,042,521,503 288,954,330 Subsidiaries Jumlah 203,817,802,727 195,887,139,608 Total

d. Liabilitas Pajak Tangguhan

d. Deferred Tax Liabilities

Dikreditkan Dikreditkan Dibebanlan Dibebanlan ke Laba Ditahan ke Laba Ditahan 31 Des 2009 Credited Charged to Penyesuaian 31 Des 2010 Credited Charged to Penyesuaian 31 Des 2011 31-Dec-09 Retained Earning Adjustment 31-Dec-10 Retained Earning Adjustment 31-Dec-11 Rp Rp Rp Rp Rp Rp Rp Perusahaan The Company Cadangan Penurunan Nilai Allowance for Impairment of Piutang 14,311,759,624 6,418,644,989 227,473,365 20,957,877,978 2,114,515,142 539,339 23,071,853,781 Accounts Receivable Penyisihan Persediaan Provision for Inventories Usang 1,102,034,563 128,436,683 6,842,013 966,755,867 89,201,306 88,836,550 1,144,793,723 Obsolence Perbedaan antara Nilai Buku Bersih Difference Commercial and Fiscal Aset Tetap Komersil dan Fiskal 274,411,835,024 2,909,958,651 6,744,784,657 270,577,009,018 2,843,896,868 -- 267,733,112,150 Net Book Value of Fixet Assets Imbalan Pasca Kerja 13,978,167,115 9,338,705,969 12,708,891,689 36,025,764,773 16,489,333,818 3,660,433,462 48,854,665,129 Employee Benefits Keuntungan Kerugian Nilai wajar Instrumen Keuangan -- 11,931,394,180 11,931,394,180 859,000,000 887,105,819 11,959,499,999 Sub Jumlah 245,019,873,722 24,650,349,804 19,674,307,698 200,695,216,220 20,677,947,134 2,685,030,432 182,702,299,518 Sub Total Entitas Anak Subsidiaries Cadangan Penurunan Nilai Allowance for Impairment of Piutang 891,695,576 -- 95,538,812 796,156,764 -- -- 796,156,764 Accounts Receivable Perbedaan antara Nilai Buku Bersih Difference Commercial and Fiscal Aset Tetap Komersil dan Fiskal 14,149,793,788 1,122,196,441 743,604,666 13,771,202,014 208,941,028 -- 13,562,260,986 Net Book Value of Fixet Assets Imbalan Pasca Kerja 466,249,282 119,834,410 49,955,280 536,128,412 -- -- 536,128,412 Employee Benefits Sub Jumlah 12,791,848,930 1,242,030,851 889,098,758 12,438,916,838 208,941,028 -- 12,229,975,810 Sub Total 257,811,722,652 25,892,380,655 18,785,208,940 213,134,133,058 20,886,888,162 2,685,030,432 194,932,275,328 Berdasarkan undang-undang perpajakan Indonesia, Perusahaan dan Entitas anak wajib menghitung, menetapkan, membayar dan melaporkan sendiri pajak yang terutang. Direktur Jenderal Pajak dapat menetapkan atau mengubah liabilitas pajak dalam batas waktu sepuluh tahun sejak tanggal terutangnya pajak. Under the Indonesia taxation laws, the Company and subsidiaries have obligations to calculate, determine and lodge as well as submit tax returns on the basis of self tax assessment. The tax authorities may assess or amend taxes within ten years from the date the tax became due.